Figures · DE · per-diem
Verpflegungsmehraufwand (Inland)
Domestic business travel. 28 EUR for a full 24-hour day, 14 EUR for an arrival or departure day and for any absence over 8 hours. Unchanged since 2021.
- Id
- de-verpflegungsmehraufwand
- Dated periods
- 1
- Re-read by
- 2027-01-31
| From | To | Published | Figure | Tier |
|---|---|---|---|---|
| 2021-01-01 | open | — | 28.00 EUR/day | open |
Published beside the figure, and never applied for you.
An employee deducts 1 230 EUR a year without proving anything
The Arbeitnehmer-Pauschbetrag is deducted automatically from employment income. Real Werbungskosten — this figure among them — only change the tax due once their total exceeds it, and then only if proven. Comparing the two needs the employee’s other professional costs, which are theirs. Nothing here restricts an employer’s reimbursement, which is exempt under a different provision.
https://www.gesetze-im-internet.de/estg/__9a.htmlDreimonatsfrist — the allowance stops after three months at one site
A continuous assignment to the same external site stops being payable after three months. Applying it needs the employee’s own history of where they have been, which is the customer’s state and not something a reference feed can hold.
https://www.gesetze-im-internet.de/estg/__9.html
Einkommensteuergesetz § 9 Abs. 4a — Werbungskosten, Verpflegungspauschalenread 2026-09-05
https://www.gesetze-im-internet.de/estg/__9.htmlEinkommensteuergesetz § 3 Nr. 16 — steuerfreie Reisekostenerstattungread 2026-09-02
https://www.gesetze-im-internet.de/estg/__3.htmlEinkommensteuergesetz § 9 Abs. 4a (Gesetze im Internet)read 2026-09-05
https://www.gesetze-im-internet.de/estg/__9.html
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